EU regulation on emission reduction, aimed at ensuring greater competitiveness for companies, is from 1. ledna 2026 in the definitive period. We will help you prepare for the new rules and thus avoid the risk of sanctions.
CBAM (Carbon Border Adjustment Mechanism) je mechanismus uhlíkového vyrovnání na hranicích EU, který od 1. října 2023 ukládá dovozcům zboží ze třetích zemí nové oznamovací a navazující povinnosti.
In the period from October 1, 2023 to December 31, 2025 the CBAM transition period took place, during which importers were subject to new administrative and reporting obligations, particularly the obligation of čtvrtletně podávat CBAM reports on imports made and emissions contained in imported goods, but without financial obligations.y
From January 1, 2026 CBAM is applied within the definitive (permanent) mechanism. K administrativním a oznamovacím povinnostem se nově přidává také finanční vyrovnání emisí formou nákupu certifikátů CBAM, a to podle množství emisí obsažených v dovezeném zboží ze třetích zemí. CBAM does not apply if the importer does not exceed 50 tons of selected CBAM goods annually (does not apply to electricity and hydrogen). After exceeding this limit, it is necessary to have the status of an approved CBAM declarant and fulfill all obligations for the given calendar year.
CBAM nedopadá jen na společnosti se sídlem v EU, significantly impacts i their supply chains. Suppliers are a key source of information about production processes and emissions, which importers are required to collect and report within CBAM.
Opens in new window